1

Announcement
ABACUS
A Journal of Accounting, Finance and Business Studies
CONTENTS
Conjunctive Explanations in Cost Variance Investigation: Experiment Replications and Extensions PeterChalos
1
Distributable Profit in Britain Since 1980: A Critical Appraisal Richard D. Morris
15
The Impact of Non-Serial Publications on Research in Accounting and Finance Vivien A. Beattie
and Robert J. Ryan
32
An Empirical Examination of Cash Flow Measures
Andreas Charitou and Edward Ketz
51
'Knowledge Preservation in Accounting': Does It Deserve to be Preserved? Dan Subotnik
65
The Importance of History for Accounting Research
Robert Bricker
72
Early Arithmetics and Accounting Histories: A Comment Michael E. Scorgie
78